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The tariff classification of loose-leaf binders from China.
Issued March 13, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardF8 F83570 (March 13, 2000)
Tariff classification
HTS codes: 3926.10.0000
Headings: 3926
Product description
The binder has a cardboard stiffener, foamed plastics padding, and nylon interior pockets. The loose-leaf holder portion is made from a sheet of plastics containing a metal ring binder mechanism, designed to slip into an interior nylon sleeve. The exterior of the binder has woven nylon fabric covering the spine portion and extending partly into the front and back cover. The predominant portions of the front and back cover consist of sheeting of cellular plastics backed with a very thin layer of nonwoven textile fabric. This type of construction is considered to be of plastics for tariff classification purposes. The sample is being returned as you requested. However, please note that it has been damaged during examination.
CBP rationale
The applicable subheading for the zippered loose-leaf binder with an exterior consisting predominantly of sheeting of plastics will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics…office or school supplies.
Full text
NY F83570 March 13, 2000 CLA-2-39:RR:NC:SP:221 F83570 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Mr. Ralph M. Navedo Inter-Maritime Forwarding Co. Inc. 39 Broadway New York, NY 10006 RE: The tariff classification of loose-leaf binders from China. Dear Mr. Navedo: In your letter dated February 10, 2000, on behalf of American Photo Album Inc., you requested a tariff classification ruling. The sample submitted with your letter is a zippered 3-ring loose-leaf binder. The binder has a cardboard stiffener, foamed plastics padding, and nylon interior pockets. The loose-leaf holder portion is made from a sheet of plastics containing a metal ring binder mechanism, designed to slip into an interior nylon sleeve. The exterior of the binder has woven nylon fabric covering the spine portion and extending partly into the front and back cover. The predominant portions of the front and back cover consist of sheeting of cellular plastics backed with a very thin layer of nonwoven textile fabric. This type of construction is considered to be of plastics for tariff classification purposes. The sample is being returned as you requested. However, please note that it has been damaged during examination. The applicable subheading for the zippered loose-leaf binder with an exterior consisting predominantly of sheeting of plastics will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics…office or school supplies. The rate of duty will be 5.3 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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